All Industry Rates of Drawback revised; tariff lines restructured and procedural changes govern provisional drawback and claims. The Central Government revised the All Industry Rates of Drawback, restructured tariff lines and expanded certain product descriptions, reduced residuary customs rates, and provided alternative AIRS procedures for garment exports under Special Advance Authorization using suffixes ICI or ID. Provisional drawback payable by customs equals the customs component of the AIR and follows existing procedural annexures. The Drawback Rules were amended to remove a prior threshold restriction on AIR/Brand Rate payments, and administrative instructions address packaging, parts classification, declaration scrutiny and extension of the Drawback Committee's tenure.